For any UK business owners who are operating internationally, you may be familiar with transfer pricing. Transfer pricing refers to the prices charged for goods, services or intellectual property when they are transferred between different parts of the same business across borders. How does transfer pricing work? Transfer pricing works […]
Monthly Archives: August 2025
4 posts
The United States remains one of the UK’s most important export markets. However, changes in trade policy have made selling into the US more challenging and less attractive for many British businesses. Between April and June, UK goods exports to the US fell by 13.5 per cent, equivalent to around […]
Designed for employers with employees working overseas who are subject to foreign tax, the Appendix 5 arrangement allows employers to calculate the UK tax due on an employee’s earnings after foreign tax has been deducted. As part of the PAYE system, the arrangement ensures that employees are not taxed twice […]
Understanding whether your overseas activities create a permanent establishment (PE) – and therefore local tax liability – is essential for any expanding business. Even without a fixed physical presence, certain actions, like concluding contracts abroad, could mean you become liable for local tax. That’s why it’s essential to seek expert […]